The article focuses on the motives why enterprises implement CSR initiatives. As a starting point it suggests that understanding the sources of some deeply rooted values and beliefs, that are attributed to one's culture or ethics, may result in more companies taking up such projects. The paper briefly describes the development process of CSR idea, authored by Wayne Visser, considers the criteria we can use to evaluate business ethics (derived from Jan Hartman), and emphasizes the role of leaders who may boost preferred behavior among their followers and employees. (original abstract)